Management Review ›› 2020, Vol. 32 ›› Issue (7): 315-325,336.

• Special Issue on Systems Management Methodologies of China • Previous Articles     Next Articles

Research on R&D Cost Management Based on WSR Methodology

Tang Zhipeng1, Hua Guowei1, Cheng Tai Chiu Edwin2   

  1. 1. School of Economics and Management, Beijing Jiaotong University, Beijing 100044;
    2. Department of Logistics and Maritime Studies, The Hong Kong Polytechnic University, Hong Kong 999077
  • Received:2019-09-16 Online:2020-07-28 Published:2020-08-08

Abstract: R&D cost management is a complex system management project, which needs a set of systematic management theory guidance. The larger the scale of R&D activities, the more systematic R&D cost management is needed. In view of the complexity and importance of R&D cost management, this paper constructs a WSR three-dimensional management framework of R&D cost management by using the "Wuli-Shili-Renli" (WSR) system methodology, and puts forward the three-dimensional management of R&D cost management. The research of R&D cost management based on WSR methodology can simplify and systematize the complex R&D cost management, improve the efficiency of R&D cost management, and provide guidance for R&D cost management.

Key words: WSR methodology, R&D cost, cognizance of high-tech company, tax deduction for R&D costs